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  2. Taxation in Canada - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Canada

    Rents paid to non-residents are subject to a 25% withholding tax on the “gross rents”, which is required to be withheld and remitted to Canada Revenue Agency (“CRA”) by the payer (i.e. the Canadian agent of the non-resident, or if there is no agent, the renter of the property) each time rental receipts are paid or credited to the ...

  3. Loss on sale of residential property - Wikipedia

    en.wikipedia.org/wiki/Loss_on_sale_of...

    To calculate the loss on residential property that was converted into a rental, prior to the sale of the property, Treasury Regulation section 1.165-9(2) states that the basis of the property will be the lesser of either the fair market value at the time of conversion or the adjusted basis determined under Treasury Regulation section 1.1011-1.

  4. Income tax in Canada - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_Canada

    income from certain international organizations of which Canada is a member, such as the United Nations and its agencies; war disability pensions; RCMP pensions or compensation paid in respect of injury, disability, or death; [Note 1] income of First Nations, if situated on a reserve; capital gain on the sale of a taxpayer's principal residence;

  5. Ad valorem tax - Wikipedia

    en.wikipedia.org/wiki/Ad_valorem_tax

    A property tax, millage tax is an ad valorem tax that an owner of real estate or other property pays on the value of the property being taxed. Ad valorem property taxes are collected by local government departments (examples are counties, cities, school districts, and special tax districts) on real property or personal property.

  6. Personal Property Security Act (Canada) - Wikipedia

    en.wikipedia.org/wiki/Personal_Property_Security...

    The Personal Property Security Act ("PPSA") is the name given to each of the statutes passed by all common law provinces, as well as the territories, of Canada that regulate the creation and registration of security interests in all personal property within their respective jurisdictions.

  7. Home mortgage interest deduction - Wikipedia

    en.wikipedia.org/wiki/Home_mortgage_interest...

    In the United States, there are additional tax incentives for home ownership. For example, taxpayers are allowed an exclusion of up to $250,000 ($500,000 for a married couple filing jointly) of capital gains on the sale of real property if the owner used it as primary residence for two of the five years before the date of sale.

  8. Category:Property law of Canada - Wikipedia

    en.wikipedia.org/.../Category:Property_law_of_Canada

    This page was last edited on 21 September 2019, at 23:14 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply.

  9. Income Property - Wikipedia

    en.wikipedia.org/wiki/Income_Property

    Real estate investor and contractor Scott McGillivray leads homeowners through the renovation of their first income property, to help offset mortgage payments, as well as increase the overall value of the home. In each episode, McGillivray offers design options, prepares plans for a conversion and manages the construction of a rental suite ...